Gender diversity advantages in audit firms: differences in perceived evolution and advantages among female and male professionals
Purpose: This study examines how audit professionals perceive the evolution of women’s presence in audit firms and the advantages of greater gender diversity in key issues related to auditing’s social relevance and talent retention in audit firms. Design/methodology/approach: Survey data were collec...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2025-12-01
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| Series: | Sustainable Futures |
| Subjects: | |
| Online Access: | http://www.sciencedirect.com/science/article/pii/S2666188825006859 |
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| Summary: | Purpose: This study examines how audit professionals perceive the evolution of women’s presence in audit firms and the advantages of greater gender diversity in key issues related to auditing’s social relevance and talent retention in audit firms. Design/methodology/approach: Survey data were collected from 254 Spanish audit professionals for hypotheses testing. Findings: The results reveal that auditors perceive an increase in the presence of women in audit firms and their increased possibilities for promotion. However, they do not note a similar increase in women in audit firm management positions. The results also indicate that a higher presence of female auditors is perceived as beneficial for audit firms and team management. The results show that perceptions of gender diversity and its advantages significantly differ depending on the respondent’s gender. Practical implications: This study’s results make important contributions to audit firm sustainability and talent management. Originality: This study contributes to the literature on human resource management in audit firms by providing evidence of the perceived positive effects of gender diversity on key talent retention issues, such as improved work-life balance and an organization’s work climate. The findings also contribute to the audit turnover literature as improving work climates and facilitating work-life balance are antecedents of turnover intention. |
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| ISSN: | 2666-1888 |